Maxi tax traffic jam in sight for November 30th. To the usual appointment of the tax advances at the end of the year are also added the payments in extremis of the fiscal peace. This is the effect produced by the rules contained in the tax decree linked to the budget maneuver approved on October 15 by the Council of Ministers and which allows about 300 thousand taxpayers not to forfeit the advantages of fiscal peace.
The decree provides that the payments of the expired and unpaid installments of the scrapping ter and of the balance and write-off due in the midst of the pandemic, i.e. in 2020, can be paid, however, by next November 30th. Still by that date, however, the Sostegni decree of last spring fixed the lump sum payment of the 4 installments of the scrapping ter and the 2 of the balance and excerpt numbered 2021. There is however a small margin to avoid the maxi traffic jam in November. : the facilitated definitions in fact tolerate payments made in the five days following the deadline.
Automatic excerpt for taxable amounts up to 30 thousand euros
At this point, however, waiting for the arrival of November would not be entirely wrong, at least for those who have scrapped or removed folders with loads of up to 5 thousand euros entrusted from 2000 to 2010 to the public collection agent. In fact, on October 31st, the Revenue-Collection Agency (Ader) will proceed with the automatic cancellation for taxpayers in possession of bills with taxable income of up to 30 thousand euros. Any advance payments with respect to 31 October would not be reimbursed if the debt resulted in the amnesty of the “micro-folders”.
But beyond the scrapping there is more for those who have debt with the tax authorities, INPS or municipalities. Anyone who has received new bills from 1 September last, the first day of resumption of compulsory collection after the repeated suspension dictated by the anti-crisis decrees, and will receive them until 31 December next will have 150 days to settle the bill from the time of notification of the ‘deed by Ader. This measure was strongly desired by the Finance Committees of the Chamber and Senate with the resolution approved on 12 October last on the tax collection document deposited in Parliament in mid-July by the Minister of the Economy, Daniele Franco.
Longer times to expire from the extension plans
Another rescue donut, also requested by the majority and opposition political forces, concerns the possibility of terminating the extension plans activated before 8 March 2020 (official start of the pandemic) only after 18 unpaid installments, even if not consecutively. The limit of 10 unpaid installments remains valid only for deferred payment plans whose request was submitted until 31 December 2020.
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